Bookkeeping ledger systems require the entry of information concerning individual checks so that a complete record of disbursements is readily apparent. This generally requires completion of the check and subsequently the recordation of that data onto a ledger sheet, thus requiring a two-step operation and the opportunity for error to be made with respect to the numerical value of the check, the number of the check, etc. Moreover, substantial time is required for the two-stage operation and frequently can represent a problem for small businesses.
Heretofore it has been proposed to employ shingled checks in connection with a special base sheet and binder so that completion of the check will transfer data onto the underlying ledger sheet. This has required shingled checks provided with localized carbonized or "carbonless" coatings. Indicative of such structures is the apparatus shown in Russell U.S. Pat. No. 3,236,542 granted Feb. 22, 1966.
Another approach to minimize the possibility for erroneous entry of information is shown in Rideout U.S. Pat. No. 3,142,496 granted July 28, 1964, in which the checks are written upon a backing plate and are disposed in close proximity to the appropriate line of an underlying ledger sheet so that data may be immediately transferred to the ledger sheet.
Heretofore, Dolan U.S. Pat. No. 2,836,433, granted May 27, 1958, has proposed a template or mask which will permit simultaneous entry of date upon a top document supported upon the template and upon documents which underlie the template. However, to this date, there has not been developed any simple and effective bookkeeping and check writing system which would enable the facile and simultaneous entry to pertinent date upon both a check and upon the ledger sheet or the like.
It is an object of the present invention to provide a novel bookkeeping and check writing system which is relatively simple to fabricate and utilize and which enables simultaneous entry of payee and numerical amounts disbursed onto the check and onto underlying bookkeeping records.
It is also an object to provide such a system wherein the remainder of the check may be completed in the same position but other data is not recorded on the underlying bookkeeping records.
Another object is to provide such an assembly which enables utilization of standard commercial checks of either large or small size and which does not require any special shingling of the checks or treatment of the checks.
Still another object is to provide such a system in which individual check voucher slips may be simultaneously prepared so as to accompany the checks which are written.
A further object is to provide a method of check writing and bookkeeping wherein checks and bookkeeping records are simultaneously prepared and which method is simple and rapid so as to minimize the time required and the possibility of error.
A still further object is to provide such a method in which checks and vouchers may be made out concurrently with entries into the ledger sheets.